I sort of get what MQA is trying to do, and this is to remove the problems associated with digital filtering at the ADC and DAC ends. A more pragmatic way to do it is to just use a non-oversampling DAC (with its own tradeoffs) & 'accept' the recordings, because there's millions of songs out there that aren't going to make it to MQA...
Interestingly, MQA seems to 'remove' the impact from digital filter ringing & phase shifts, but at the same time there are some studies suggesting resolution is lost in the process.
Mana Acoustics Racks / Bright Star IsoNodes Decoupling >> Allo DigiOne Player >> Pedja Rogic's Audial Model S DAC + Pioneer PL-71 turntable / Vista Audio phono-1 mk II / Denon PCL-5 headshell / Reson Reca >> LFD DLS >> LFD PA2M (SE) >> Royd RR3s.